Abstract: In order to improve stealthy capacity of a submersible structure, acoustic Tiles are usually covered on hull surfaces of a submarine. Due to the special cavity structure in the acoustic covering layers, cavity structures will distort and absorb energy when encountering underwater explosive shock waves. This will greatly affect submarine’s anti-shock performance. The anti-shock performance of a submarine covered with acoustic layers is studied in details based on composite element method. Influence of acoustic tiles to the destroying environment and impact environment of submarine is thus obtained. Study shows that the covering of acoustic tiles would help submarine absorb energy from underwater explosive shock waves, and worsen the destroying and impact environment of submarine. Study may provide reference for relative researches.